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The Judas Iscariot Syndrome and Its Implication for Accounting Educators
Applied Finance and Accounting (2020)
  • Williams Kwasi Peprah, Valley View University
  • Josephine Ganu, Adventist University of Africa
  • Daniel Dei, Valley View University
  • Edwin A. Balila, Adventist University of the Philippines
  • Jolly S. Balila, Adventist University of the Philippines
  • Glenda Joy B. Lopez, Adventist University of the Philippines
Abstract
The study is qualitative and applied the appreciative inquiry approach to address the "Judas Iscariot syndrome" of misappropriation and wrong assumptions among accountants and treasurers. It is believed that Seventh-day Adventist universities integrate faith and learning in their educational curriculum to cause a behavioral change. There seems to be a gap between knowledge, values, and the practice of accounting and financial management. From the biblical perspective, Judas Iscariot was the treasurer among the twelve disciples of Jesus Christ, but he was said to be a thief (see John 12:4-6). This study utilized a semi-structured, self-developed, open-ended questions in interviewing ten accounting educators at Valley View University, Ghana from the Oyibi and Techiman campuses and based on the triangulation method and the 5-D cycle approach of appreciative inquiry (Define, Discover, Dream, Design, and Delivery). The study revealed that in order to generate positive change, self-discipline, truthfulness, and conscience to duty must be inculcated into the current accounting education to make the student dream to have contentment. The achievement of contentment is based on a design of biblical and ethical discussion, sharing of examples and personal experiences, truth writing and telling, and audiovisual presentation. The study recommends that accounting educators must live an exemplary life, mentor students, use ethical simulations and debates to instill self-discipline, truthfulness, and conscience to duty. A roadmap of Christian Behavior Change for Accounting Educators is developed. 
Keywords
  • self-discipline,
  • truth,
  • conscience to duty,
  • accounting educators,
  • contentment
Disciplines
Publication Date
August, 2020
DOI
https://doi.org/10.11114/afa.v6i2.4941
Citation Information
Williams Kwasi Peprah, Josephine Ganu, Daniel Dei, Edwin A. Balila, et al.. "The Judas Iscariot Syndrome and Its Implication for Accounting Educators" Applied Finance and Accounting Vol. 6 Iss. 2 (2020) p. 11 - 15 ISSN: 2374-2429
Available at: http://works.bepress.com/williamskwasi-peprah/24/